Vol 6 No 7 (2026)

Articles

• The effect of Environmental Social and Governance (ESG) rating and profitability on dividend policy: Evidence from commercial banks

  Keukeu Firda Lestari, Rima Rachmawati

  401-418

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• The influence of supervisors and differences in ownership on tax avoidance by Indonesian Insurance Companies

  Cecilia Ancelin Feodora Anthony, Ferry Irawan

  419-432

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• The effect of Corporate Social Responsibility (CSR), institutional ownership, and audit quality on tax avoidance A study of basic material companies listed on the Indonesia Stock Exchange for the period 2020-2024

  Karina Windara, Linda Santioso

  433-456

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• Legalizing premium secondhand trade: Economic potential for Bali’s tourism special economic zones

  Akhmad Firdiansyah, Putu Tegar Pradiawan

  457-471

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• The effect of capital intensity and institutional ownership on tax avoidance, with gender diversity as a moderating variable

  Nada Asyfa, Suparna Wijaya

  472-482

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